Forms (Ch. 12C-1; Department of Agriculture and Consumer Services)

Fla. Admin. Code R. 12C-1.051

Florida Administrative Code

Rule: 12C-1.051

Rule Title: Forms

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

1/1/2026

History Notes:

Rulemaking Authority 213.06(1) , 220.183(4)(d) , 220.1915(7) , 220.196(4) , 220.198(6) , 220.1991(3) , 220.51 , 402.261(7)(a) , 1002.395(12)(

b) FS. Law Implemented 119.071(5) , 212.08(5)(p) , 213.37 , 220.03 , 220.11 , 220.12 , 220.13(1) , (2), 220.15 , 220.16 , 220.183 , 220.184 , 220.1845 , 220.185 , 220.186 , 220.1875 , 220.1876 , 220.1877 , 220.1878 , 220.1895 , 220.191 , 220.1915 , 220.196 , 220.198 , 220.199 , 220.1991 , 220.1992 , 220.21 , 220.211 , 220.22 , 220.221 , 220.222 , 220.23 , 220.24 , 220.241 , 220.31 , 220.32 , 220.33 , 220.34 , 220.41 , 220.42 , 220.43 , 220.51 , 220.721 , 220.723 , 220.725 , 220.737 , 220.801 , 220.803 , 220.805 , 220.807 , 220.809 , 402.261 , 1002.395 FS.

History–New 9-26-77, Amended 12-18-83, Formerly 12C-1.51, Amended 12-21-88, 12-31-89, 1-31-91, 4-8-92, 12-7-92, 1-3-96, 3-18-96, 3-13-00, 6-19-01, 8-1-02, 6-19-03, 3-15-04, 9-24-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 4-26-10(12)(a), (b), 4-26-10(13)(a), (b), 6-28-10, 1-12-11, 6-6-11, 1-25-12, 1-17-13, 3-12-14, 1-19-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 5-23-22, 1-1-23, 11-21-23, 1-1-24, 2-20-25, 1-1-26.

References in this version:

Ref-02109 F-1122

Ref-06341 F-1065

Ref-06346 F-1120X

Ref-07769 F-1120ES

Ref-07771 F-7004

Ref-14255 F-1120XN R. 01/22

Ref-16277 F-1065 R. 01/24 - Florida Partnership Information Return

Ref-16278 F-1065N R. 01/24 - Instructions for Preparing Form F-1065 Florida Partnership Information Return

Ref-16280 F-1120A R. 01/24 - Florida Corporate Short Form Income Tax Return

Ref-16282 F-1193T R. 01/24 - Notice of Intent to Transfer A Florida Tax Credit – Corporate Income Tax

Ref-16284 F-1198 R. 07/23 - Florida Experiential Learning Tax Credit Program – Application for Tax Credit

Ref-16285 F-11991 N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Application for Tax Credit

Ref-16286 F-11991T N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Notice of Intent to Transfer Tax Credit

Ref-17791 F-11915 - Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Credit

Ref-17792 F-11915T - Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit

Ref-17793 F-11992 - Florida Individuals with Unique Abilities Tax Credit Program Application for Tax Credit

Ref-17794 F-2220 - Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax

Ref-18772 F-1120: Florida Corporate Income/Franchise Tax Return

Ref-18773 F-1120N: Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2025

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

12C-1.051

Forms

Effective:

01/01/2026

Proposed

12C-1.022

......

The purpose of the proposed amendment to Rule 12C-1.022, F.A.C. (Returns; Filing Requirement), is to reflect

section 220.03(1)(c), F.S., as amended by sections 62 and 63, Ch. 2025-208, L.O.F., to exclude charitable trusts ....

10/13/2025

Vol. 51/199

Development

12C-1.022

......

The purpose of the draft amendment to Rule 12C-1.022, F.A.C. (Returns; Filing Requirement), is to incorporate legislative changes in sections 62 and 63, Ch. 2025-208, L.O.F., amending

section 220.03(1)(e ), F.S., to exclude ....

7/31/2025

Vol. 51/148

Final

12C-1.051

Forms

Effective:

02/20/2025

Proposed

12C-1.01915

......

The purpose of the proposed amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule ....

12/19/2024

Vol. 50/246

Public Meeting

12C-1.01915

......

This notice supersedes the notice published on December 11, 2024, Vol. 50, No. 240, pp. 4643-4647. Location of the meeting has been moved ....

December 17, 2024, during a meeting of the Governor and Cabi....

R.A. Gray Building, 500 S. Bronough Street, Tallahassee, Flo....

12/12/2024

Vol. 50/241

Public Meeting

12C-1.01915

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....

December 17, 2024, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

12/11/2024

Vol. 50/240

Development

12C-1.01915

......

The purpose of the draft amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule ....

8/1/2024

Vol. 50/150

Final

12C-1.051

Forms

Effective:

01/01/2024

Final

12C-1.051

Forms

Effective:

11/21/2023

Proposed

12C-1.0188

......

The purpose of the proposed amendments to Rule 12C-1.0188 (Enterprise Zone Program) is to remove provisions previously used to administer the Florida Enterprise Zone jobs credit and property tax credit which has been repealed.

The ....

9/19/2023

Vol. 49/182

Public Meeting

12C-1.0188

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Public Meeting

12C-1.01915

......

Approval to file and certify the following rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Change

12C-1.01915

......

Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms

8/4/2023

Vol. 49/151

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to Florida corporate income/franchise tax returns and instructions to reflect law changes allowing ....

7/12/2023

Vol. 49/134

Development

12C-1.0188

......

The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs ....

7/12/2023

Vol. 49/134

Development

12C-1.0198

......

The purpose of the proposed amendments to Rule 12C-1.0198, F.A.C. (Experiential Learning Internship Tax Credit Program), is to incorporate the changes to

section 220.198, F.S., by s. 4, Ch. 2023-81, L.O.F., renaming the ....

6/30/2023

Vol. 49/127

Proposed

12C-1.01915

......

The purpose of the creation of Rule 12C-1.01915, F.A.C., is to implement the Railroad Reconstruction or Replacement Expenditures Credit Program pursuant to s. 220.1915, F.S., as created by

Section 32,

Chapter 2022-97, L.O.F.....

5/30/2023

Vol. 49/104

Public Meeting

12C-1.01915

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

May 23, 2023, during a regular meeting of the Governor and Cabinet, ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

5/12/2023

Vol. 49/93

Misc

12C-1.01915

......

NOTICE OF EXTENSION UNDER

SECTION 120.74(5), FLORIDA STATUTES

3/31/2023

Vol. 49/63

Development

12C-1.01915

......

Section 32 of

Chapter 2022-97, Laws of Florida (L.O.F.), created a new tax credit for railroad reconstruction or replacement expenditures to become effective January 1, 2023. The purpose of new rule 12C-1.01915, F.A.C. (Railroad ....

3/30/2023

Vol. 49/62

Final

12C-1.051

Forms

Effective:

01/01/2023

Proposed

12C-1.013

......

• The purpose of the proposed amendments to Rule 12C-1.013(3), F.A.C., is to delete obsolete language.

• The purpose of the creation of Rule 12C-1.0198, F.A.C., is to implement the Florida Internship Tax Credit Program ....

8/24/2022

Vol. 48/165

Public Meeting

12C-1.013

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

August 23, 2022, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

8/12/2022

Vol. 48/157

Development

12C-1.051

The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12C-1.051, Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and ....

7/12/2022

Vol. 48/134

Final

12C-1.051

Forms

Effective:

05/23/2022

Workshop

12C-1.0198

......

The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to

Section 220.198, F.S., as created by

Section ....

April 27, 2022, at 10:00 a.m.

2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, ....

4/1/2022

Vol. 48/64

Misc

12C-1.0198

......

NOTICE OF EXTENSION UNDER

SECTION 120.74(5), FLORIDA STATUTES

4/1/2022

Vol. 48/64

Proposed

12C-1.051

The purpose of this rulemaking is to implement legislative changes, as well as general updates to conform with changes to the formatting of IRS form titles and numbers. These changes require revisions for four forms used ....

3/31/2022

Vol. 48/63

Public Meeting

12C-1.051

Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of this rule and approval to file and ....

March 29, 2022, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

3/18/2022

Vol. 48/54

Development

12C-1.0198

......

The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to

Section 220.198, F.S., as created by

Section 34 of

Chapter 2021-31, L.O.F., during the 2021 legislative session. Under ....

11/1/2021

Vol. 47/212

Development

12C-1.051

The purpose of this rulemaking is to implement legislative changes, as well as general updates to conform with changes to the formatting of IRS form titles and numbers. These changes require revisions for four forms used ....

9/9/2021

Vol. 47/175

Final

12C-1.051

Forms

Effective:

12/12/2019

Proposed

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Section 2,

Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....

9/25/2019

Vol. 45/187

Public Meeting

12C-1.013

......

Approval to publish a Notice of Proposed Rule for the following rules:

12C-1.013, Adjusted Federal Income Defined

12C-1.0192, Renewable Energy ....

September 24, 2019, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/16/2019

Vol. 45/180

Development

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Section 2,

Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....

8/21/2019

Vol. 45/163

Final

12C-1.051

Forms

Effective:

01/08/2019

Change

12C-1.013

......

Adjusted Federal Income Defined, Forms

11/6/2018

Vol. 44/217

Proposed

12C-1.013

......

The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information.

9/14/2018

Vol. 44/180

Development

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal ....

7/2/2018

Vol. 44/128

Final

12C-1.051

Forms

Effective:

01/17/2018

Proposed

12C-1.0222

......

The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by

Chapter 2017-36, L.O.F., which amended provisions in

Chapter 220, F.S., to conform the timing of ....

10/18/2017

Vol. 43/202

Public Hearing

12C-1.0222

......

Approval to publish a Notice of Proposed Rulemaking for the following rules:

Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative ....

October 17, 2017, 8:00 a.m.

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

10/10/2017

Vol. 43/196

Development

12C-1.0222

......

The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by

Chapter 2017-36, which amended provisions in

Chapter 220, F.S., to conform the timing of filing ....

9/5/2017

Vol. 43/172

Final

12C-1.051

Forms

Effective:

01/10/2017

Correction

12C-1.051

Forms

11/21/2016

Vol. 42/226

Proposed

12C-1.013

......

Section 14 of

Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance ....

10/26/2016

Vol. 42/209

Development

12C-1.013

......

Section 14 of

Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., ....

9/7/2016

Vol. 42/174

Final

12C-1.051

Forms

Effective:

01/11/2016

Proposed

12C-1.0194

......

Section 15 of

Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new Rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for ....

10/29/2015

Vol. 41/211

Development

12C-1.0194

......

Section 15 of

Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for ....

9/22/2015

Vol. 41/184

Final

12C-1.051

Forms

Effective:

01/19/2015

Public Hearing

12C-1.051

Approval of the proposed rules listed below.

The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 ....

December 9, 2014, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

11/26/2014

Vol. 40/230

Correction

12C-1.051

Forms

10/23/2014

Vol. 40/207

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

10/17/2014

Vol. 40/203

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/28/2014

Vol. 40/168

Final

12C-1.051

Forms

Effective:

03/12/2014

Final

12C-1.051

Forms

Effective:

01/20/2014

Proposed

12C-1.0196

......

Section 17,

Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under

section ....

12/20/2013

Vol. 39/246

Public Meeting

12C-1.0196

......

Approval to publish a Notice of Proposed Rule for the following rule sections:

Rule 12C-1.0196, F.A.C. – Research and Development Tax Credit

Rule ....

December 10, 2013, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

11/27/2013

Vol. 39/231

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

10/21/2013

Vol. 39/205

Development

12C-1.0196

......

Section 17,

Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under

section ....

9/6/2013

Vol. 39/174

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/2/2013

Vol. 39/150

Final

12C-1.051

Forms

Effective:

01/17/2013

Proposed

12C-1.0191

......

Section 1,

Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. ....

9/28/2012

Vol. 38/39

Development

12C-1.0191

......

Section 1,

Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, ....

7/20/2012

Vol. 38/29

Final

12C-1.051

Forms

Effective:

01/25/2012

Change

12C-1.003

......

Definitions, Forms, Interest Computations

11/23/2011

Vol. 37/47

Proposed

12C-1.003

......

Effective January 1, 2012,

Section 22,

Chapter 2011-76, L.O.F., repeals the emergency excise tax.

The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written ....

9/30/2011

Vol. 37/39

Development

12C-1.003

......

Effective January 1, 2012,

Section 22,

Chapter 2011-76, L.O.F., repeals the emergency excise tax.

The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written ....

7/29/2011

Vol. 37/30

Final

12C-1.051

Forms

Effective:

06/06/2011

Proposed

12C-1.0186

......

The Florida Tax Credit Scholarship Program, as amended by

Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the ....

3/18/2011

Vol. 37/11

Final

12C-1.051

Forms

Effective:

01/12/2011

Proposed

12C-1.051

Section 13,

Chapter 2010-147, L.O.F., creates

Section 220.1896, F.S., authorizing a jobs for the unemployed tax credit against corporate income tax. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), ....

10/8/2010

Vol. 36/40

Development

12C-1.0186

......

The Florida Tax Credit Scholarship Program, as amended by

Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the ....

9/24/2010

Vol. 36/38

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/13/2010

Vol. 36/32

Final

12C-1.051

Forms

Effective:

06/28/2010

Final

12C-1.051

Forms

Effective:

04/26/2010

Final

12C-1.051

Forms

Effective:

04/26/2010

Proposed

12C-1.051

Section 1,

Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....

4/9/2010

Vol. 36/14

Change

12C-1.051

Forms

2/12/2010

Vol. 36/06

Development

12C-1.051

Section 1,

Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....

1/15/2010

Vol. 36/02

Final

12C-1.051

Forms

Effective:

01/11/2010

Proposed

12C-1.0191

......

Section 10,

Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer ....

12/31/2009

Vol. 35/52

Proposed

12C-1.0186

......

Chapter 2009-108, L.O.F., expands the Florida Tax Credit Scholarship Program to allow insurers, who make contributions to nonprofit funding organizations, to take a tax credit against the insurance premium tax imposed under ....

12/31/2009

Vol. 35/52

Development

12C-1.0191

......

The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by ....

9/25/2009

Vol. 35/38

Development

12C-1.0186

......

The purpose of the proposed amendments to Rule 12C-1.086, F.A.C. (Credit for Florida Alternative Minimum Tax), is to include law changes that eliminate the Florida renewable energy production credit from the alternative ....

9/25/2009

Vol. 35/38

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

9/18/2009

Vol. 35/37

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

7/10/2009

Vol. 35/27

Final

12C-1.051

Forms

Effective:

01/27/2009

Change

12C-1.051

Forms

12/12/2008

Vol. 34/50

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that ....

10/10/2008

Vol. 34/41

Public Meeting

12C-1.051

Approval to publish a Notice of Proposed Rulemaking to amend Rule 12C-1.051, F.A.C. (Forms – Corporate Income Tax).

September 16, 2008, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

9/5/2008

Vol. 34/36

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information ....

7/18/2008

Vol. 34/29

Final

12C-1.051

Forms

Effective:

01/01/2008

Development

12C-1.0193

......

The purpose of the creation of Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), is to provide for the administration of

Section 220.193, F.S. (Florida Renewable Energy Production Credit), created by ....

9/21/2007

Vol. 33/38

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, new forms and changes to the forms used by the Department in the administration of the corporate income tax.

9/21/2007

Vol. 33/38

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

7/6/2007

Vol. 33/27

Final

12C-1.051

Forms

Effective:

04/05/2007

Public Meeting

12C-1.0187

......

Approval of the proposed amendments to Rule

Chapter 12C-1, F.A.C. (Corporate Income Tax). A Notice of Proposed Rulemaking for the proposed rule ....

February 27, 2007, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee

2/16/2007

Vol. 33/07

Change

12C-1.051

Forms

1/19/2007

Vol. 33/03

Proposed

12C-1.0187

......

The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to

Section 220.187, F.S., as amended by

Section 2,

Chapter ....

12/29/2006

Vol. 32/52

Development

12C-1.0187

......

The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to

Section 220.187, F.S., as amended by

Section 2,

Chapter ....

11/9/2006

Vol. 32/45

Final

12C-1.051

Forms

Effective:

05/01/2006

Change

12C-1.051

Forms

2/3/2006

Vol. 32/05

Proposed

12C-1.051

......

The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30,

Chapter ....

1/13/2006

Vol. 32/02

Document details

CollectionFlorida Administrative Code
CitationFla. Admin. Code R. 12C-1.051
Typeregulation
Languageen
Formathtml
SourceFL_FAC
Identifierc65c24a7f595e584a0be09272f1d28f7e4e0e144

Source file is stored in the law ingest library (html).

Forms (Ch. 12C-1; Department of Agriculture and Consumer Services)

Fla. Admin. Code R. 12C-1.051

Florida Administrative Code

Forms (Ch. 12C-1; Department of Agriculture and Consumer Services)

Fla. Admin. Code R. 12C-1.051

Florida Administrative Code

Rule: 12C-1.051

Rule Title: Forms

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

1/1/2026

History Notes:

Rulemaking Authority 213.06(1) , 220.183(4)(d) , 220.1915(7) , 220.196(4) , 220.198(6) , 220.1991(3) , 220.51 , 402.261(7)(a) , 1002.395(12)(

b) FS. Law Implemented 119.071(5) , 212.08(5)(p) , 213.37 , 220.03 , 220.11 , 220.12 , 220.13(1) , (2), 220.15 , 220.16 , 220.183 , 220.184 , 220.1845 , 220.185 , 220.186 , 220.1875 , 220.1876 , 220.1877 , 220.1878 , 220.1895 , 220.191 , 220.1915 , 220.196 , 220.198 , 220.199 , 220.1991 , 220.1992 , 220.21 , 220.211 , 220.22 , 220.221 , 220.222 , 220.23 , 220.24 , 220.241 , 220.31 , 220.32 , 220.33 , 220.34 , 220.41 , 220.42 , 220.43 , 220.51 , 220.721 , 220.723 , 220.725 , 220.737 , 220.801 , 220.803 , 220.805 , 220.807 , 220.809 , 402.261 , 1002.395 FS.

History–New 9-26-77, Amended 12-18-83, Formerly 12C-1.51, Amended 12-21-88, 12-31-89, 1-31-91, 4-8-92, 12-7-92, 1-3-96, 3-18-96, 3-13-00, 6-19-01, 8-1-02, 6-19-03, 3-15-04, 9-24-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 4-26-10(12)(a), (b), 4-26-10(13)(a), (b), 6-28-10, 1-12-11, 6-6-11, 1-25-12, 1-17-13, 3-12-14, 1-19-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 5-23-22, 1-1-23, 11-21-23, 1-1-24, 2-20-25, 1-1-26.

References in this version:

Ref-02109 F-1122

Ref-06341 F-1065

Ref-06346 F-1120X

Ref-07769 F-1120ES

Ref-07771 F-7004

Ref-14255 F-1120XN R. 01/22

Ref-16277 F-1065 R. 01/24 - Florida Partnership Information Return

Ref-16278 F-1065N R. 01/24 - Instructions for Preparing Form F-1065 Florida Partnership Information Return

Ref-16280 F-1120A R. 01/24 - Florida Corporate Short Form Income Tax Return

Ref-16282 F-1193T R. 01/24 - Notice of Intent to Transfer A Florida Tax Credit – Corporate Income Tax

Ref-16284 F-1198 R. 07/23 - Florida Experiential Learning Tax Credit Program – Application for Tax Credit

Ref-16285 F-11991 N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Application for Tax Credit

Ref-16286 F-11991T N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Notice of Intent to Transfer Tax Credit

Ref-17791 F-11915 - Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Credit

Ref-17792 F-11915T - Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit

Ref-17793 F-11992 - Florida Individuals with Unique Abilities Tax Credit Program Application for Tax Credit

Ref-17794 F-2220 - Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax

Ref-18772 F-1120: Florida Corporate Income/Franchise Tax Return

Ref-18773 F-1120N: Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2025

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

12C-1.051

Forms

Effective:

01/01/2026

Proposed

12C-1.022

......

The purpose of the proposed amendment to Rule 12C-1.022, F.A.C. (Returns; Filing Requirement), is to reflect

section 220.03(1)(c), F.S., as amended by sections 62 and 63, Ch. 2025-208, L.O.F., to exclude charitable trusts ....

10/13/2025

Vol. 51/199

Development

12C-1.022

......

The purpose of the draft amendment to Rule 12C-1.022, F.A.C. (Returns; Filing Requirement), is to incorporate legislative changes in sections 62 and 63, Ch. 2025-208, L.O.F., amending

section 220.03(1)(e ), F.S., to exclude ....

7/31/2025

Vol. 51/148

Final

12C-1.051

Forms

Effective:

02/20/2025

Proposed

12C-1.01915

......

The purpose of the proposed amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule ....

12/19/2024

Vol. 50/246

Public Meeting

12C-1.01915

......

This notice supersedes the notice published on December 11, 2024, Vol. 50, No. 240, pp. 4643-4647. Location of the meeting has been moved ....

December 17, 2024, during a meeting of the Governor and Cabi....

R.A. Gray Building, 500 S. Bronough Street, Tallahassee, Flo....

12/12/2024

Vol. 50/241

Public Meeting

12C-1.01915

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....

December 17, 2024, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

12/11/2024

Vol. 50/240

Development

12C-1.01915

......

The purpose of the draft amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule ....

8/1/2024

Vol. 50/150

Final

12C-1.051

Forms

Effective:

01/01/2024

Final

12C-1.051

Forms

Effective:

11/21/2023

Proposed

12C-1.0188

......

The purpose of the proposed amendments to Rule 12C-1.0188 (Enterprise Zone Program) is to remove provisions previously used to administer the Florida Enterprise Zone jobs credit and property tax credit which has been repealed.

The ....

9/19/2023

Vol. 49/182

Public Meeting

12C-1.0188

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Public Meeting

12C-1.01915

......

Approval to file and certify the following rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Change

12C-1.01915

......

Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms

8/4/2023

Vol. 49/151

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to Florida corporate income/franchise tax returns and instructions to reflect law changes allowing ....

7/12/2023

Vol. 49/134

Development

12C-1.0188

......

The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs ....

7/12/2023

Vol. 49/134

Development

12C-1.0198

......

The purpose of the proposed amendments to Rule 12C-1.0198, F.A.C. (Experiential Learning Internship Tax Credit Program), is to incorporate the changes to

section 220.198, F.S., by s. 4, Ch. 2023-81, L.O.F., renaming the ....

6/30/2023

Vol. 49/127

Proposed

12C-1.01915

......

The purpose of the creation of Rule 12C-1.01915, F.A.C., is to implement the Railroad Reconstruction or Replacement Expenditures Credit Program pursuant to s. 220.1915, F.S., as created by

Section 32,

Chapter 2022-97, L.O.F.....

5/30/2023

Vol. 49/104

Public Meeting

12C-1.01915

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

May 23, 2023, during a regular meeting of the Governor and Cabinet, ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

5/12/2023

Vol. 49/93

Misc

12C-1.01915

......

NOTICE OF EXTENSION UNDER

SECTION 120.74(5), FLORIDA STATUTES

3/31/2023

Vol. 49/63

Development

12C-1.01915

......

Section 32 of

Chapter 2022-97, Laws of Florida (L.O.F.), created a new tax credit for railroad reconstruction or replacement expenditures to become effective January 1, 2023. The purpose of new rule 12C-1.01915, F.A.C. (Railroad ....

3/30/2023

Vol. 49/62

Final

12C-1.051

Forms

Effective:

01/01/2023

Proposed

12C-1.013

......

• The purpose of the proposed amendments to Rule 12C-1.013(3), F.A.C., is to delete obsolete language.

• The purpose of the creation of Rule 12C-1.0198, F.A.C., is to implement the Florida Internship Tax Credit Program ....

8/24/2022

Vol. 48/165

Public Meeting

12C-1.013

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

August 23, 2022, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

8/12/2022

Vol. 48/157

Development

12C-1.051

The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12C-1.051, Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and ....

7/12/2022

Vol. 48/134

Final

12C-1.051

Forms

Effective:

05/23/2022

Workshop

12C-1.0198

......

The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to

Section 220.198, F.S., as created by

Section ....

April 27, 2022, at 10:00 a.m.

2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, ....

4/1/2022

Vol. 48/64

Misc

12C-1.0198

......

NOTICE OF EXTENSION UNDER

SECTION 120.74(5), FLORIDA STATUTES

4/1/2022

Vol. 48/64

Proposed

12C-1.051

The purpose of this rulemaking is to implement legislative changes, as well as general updates to conform with changes to the formatting of IRS form titles and numbers. These changes require revisions for four forms used ....

3/31/2022

Vol. 48/63

Public Meeting

12C-1.051

Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of this rule and approval to file and ....

March 29, 2022, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

3/18/2022

Vol. 48/54

Development

12C-1.0198

......

The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to

Section 220.198, F.S., as created by

Section 34 of

Chapter 2021-31, L.O.F., during the 2021 legislative session. Under ....

11/1/2021

Vol. 47/212

Development

12C-1.051

The purpose of this rulemaking is to implement legislative changes, as well as general updates to conform with changes to the formatting of IRS form titles and numbers. These changes require revisions for four forms used ....

9/9/2021

Vol. 47/175

Final

12C-1.051

Forms

Effective:

12/12/2019

Proposed

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Section 2,

Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....

9/25/2019

Vol. 45/187

Public Meeting

12C-1.013

......

Approval to publish a Notice of Proposed Rule for the following rules:

12C-1.013, Adjusted Federal Income Defined

12C-1.0192, Renewable Energy ....

September 24, 2019, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/16/2019

Vol. 45/180

Development

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Section 2,

Chapter 2019-168, L.O.F., so that all amounts included in federal taxable ....

8/21/2019

Vol. 45/163

Final

12C-1.051

Forms

Effective:

01/08/2019

Change

12C-1.013

......

Adjusted Federal Income Defined, Forms

11/6/2018

Vol. 44/217

Proposed

12C-1.013

......

The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information.

9/14/2018

Vol. 44/180

Development

12C-1.013

......

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by

Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal ....

7/2/2018

Vol. 44/128

Final

12C-1.051

Forms

Effective:

01/17/2018

Proposed

12C-1.0222

......

The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by

Chapter 2017-36, L.O.F., which amended provisions in

Chapter 220, F.S., to conform the timing of ....

10/18/2017

Vol. 43/202

Public Hearing

12C-1.0222

......

Approval to publish a Notice of Proposed Rulemaking for the following rules:

Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative ....

October 17, 2017, 8:00 a.m.

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

10/10/2017

Vol. 43/196

Development

12C-1.0222

......

The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by

Chapter 2017-36, which amended provisions in

Chapter 220, F.S., to conform the timing of filing ....

9/5/2017

Vol. 43/172

Final

12C-1.051

Forms

Effective:

01/10/2017

Correction

12C-1.051

Forms

11/21/2016

Vol. 42/226

Proposed

12C-1.013

......

Section 14 of

Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance ....

10/26/2016

Vol. 42/209

Development

12C-1.013

......

Section 14 of

Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., ....

9/7/2016

Vol. 42/174

Final

12C-1.051

Forms

Effective:

01/11/2016

Proposed

12C-1.0194

......

Section 15 of

Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new Rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for ....

10/29/2015

Vol. 41/211

Development

12C-1.0194

......

Section 15 of

Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for ....

9/22/2015

Vol. 41/184

Final

12C-1.051

Forms

Effective:

01/19/2015

Public Hearing

12C-1.051

Approval of the proposed rules listed below.

The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 ....

December 9, 2014, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

11/26/2014

Vol. 40/230

Correction

12C-1.051

Forms

10/23/2014

Vol. 40/207

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

10/17/2014

Vol. 40/203

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/28/2014

Vol. 40/168

Final

12C-1.051

Forms

Effective:

03/12/2014

Final

12C-1.051

Forms

Effective:

01/20/2014

Proposed

12C-1.0196

......

Section 17,

Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under

section ....

12/20/2013

Vol. 39/246

Public Meeting

12C-1.0196

......

Approval to publish a Notice of Proposed Rule for the following rule sections:

Rule 12C-1.0196, F.A.C. – Research and Development Tax Credit

Rule ....

December 10, 2013, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

11/27/2013

Vol. 39/231

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

10/21/2013

Vol. 39/205

Development

12C-1.0196

......

Section 17,

Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under

section ....

9/6/2013

Vol. 39/174

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/2/2013

Vol. 39/150

Final

12C-1.051

Forms

Effective:

01/17/2013

Proposed

12C-1.0191

......

Section 1,

Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. ....

9/28/2012

Vol. 38/39

Development

12C-1.0191

......

Section 1,

Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, ....

7/20/2012

Vol. 38/29

Final

12C-1.051

Forms

Effective:

01/25/2012

Change

12C-1.003

......

Definitions, Forms, Interest Computations

11/23/2011

Vol. 37/47

Proposed

12C-1.003

......

Effective January 1, 2012,

Section 22,

Chapter 2011-76, L.O.F., repeals the emergency excise tax.

The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written ....

9/30/2011

Vol. 37/39

Development

12C-1.003

......

Effective January 1, 2012,

Section 22,

Chapter 2011-76, L.O.F., repeals the emergency excise tax.

The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written ....

7/29/2011

Vol. 37/30

Final

12C-1.051

Forms

Effective:

06/06/2011

Proposed

12C-1.0186

......

The Florida Tax Credit Scholarship Program, as amended by

Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the ....

3/18/2011

Vol. 37/11

Final

12C-1.051

Forms

Effective:

01/12/2011

Proposed

12C-1.051

Section 13,

Chapter 2010-147, L.O.F., creates

Section 220.1896, F.S., authorizing a jobs for the unemployed tax credit against corporate income tax. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), ....

10/8/2010

Vol. 36/40

Development

12C-1.0186

......

The Florida Tax Credit Scholarship Program, as amended by

Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the ....

9/24/2010

Vol. 36/38

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

8/13/2010

Vol. 36/32

Final

12C-1.051

Forms

Effective:

06/28/2010

Final

12C-1.051

Forms

Effective:

04/26/2010

Final

12C-1.051

Forms

Effective:

04/26/2010

Proposed

12C-1.051

Section 1,

Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....

4/9/2010

Vol. 36/14

Change

12C-1.051

Forms

2/12/2010

Vol. 36/06

Development

12C-1.051

Section 1,

Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by ....

1/15/2010

Vol. 36/02

Final

12C-1.051

Forms

Effective:

01/11/2010

Proposed

12C-1.0191

......

Section 10,

Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer ....

12/31/2009

Vol. 35/52

Proposed

12C-1.0186

......

Chapter 2009-108, L.O.F., expands the Florida Tax Credit Scholarship Program to allow insurers, who make contributions to nonprofit funding organizations, to take a tax credit against the insurance premium tax imposed under ....

12/31/2009

Vol. 35/52

Development

12C-1.0191

......

The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by ....

9/25/2009

Vol. 35/38

Development

12C-1.0186

......

The purpose of the proposed amendments to Rule 12C-1.086, F.A.C. (Credit for Florida Alternative Minimum Tax), is to include law changes that eliminate the Florida renewable energy production credit from the alternative ....

9/25/2009

Vol. 35/38

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

9/18/2009

Vol. 35/37

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

7/10/2009

Vol. 35/27

Final

12C-1.051

Forms

Effective:

01/27/2009

Change

12C-1.051

Forms

12/12/2008

Vol. 34/50

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that ....

10/10/2008

Vol. 34/41

Public Meeting

12C-1.051

Approval to publish a Notice of Proposed Rulemaking to amend Rule 12C-1.051, F.A.C. (Forms – Corporate Income Tax).

September 16, 2008, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....

9/5/2008

Vol. 34/36

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information ....

7/18/2008

Vol. 34/29

Final

12C-1.051

Forms

Effective:

01/01/2008

Development

12C-1.0193

......

The purpose of the creation of Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), is to provide for the administration of

Section 220.193, F.S. (Florida Renewable Energy Production Credit), created by ....

9/21/2007

Vol. 33/38

Proposed

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, new forms and changes to the forms used by the Department in the administration of the corporate income tax.

9/21/2007

Vol. 33/38

Development

12C-1.051

The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.

7/6/2007

Vol. 33/27

Final

12C-1.051

Forms

Effective:

04/05/2007

Public Meeting

12C-1.0187

......

Approval of the proposed amendments to Rule

Chapter 12C-1, F.A.C. (Corporate Income Tax). A Notice of Proposed Rulemaking for the proposed rule ....

February 27, 2007, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee

2/16/2007

Vol. 33/07

Change

12C-1.051

Forms

1/19/2007

Vol. 33/03

Proposed

12C-1.0187

......

The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to

Section 220.187, F.S., as amended by

Section 2,

Chapter ....

12/29/2006

Vol. 32/52

Development

12C-1.0187

......

The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to

Section 220.187, F.S., as amended by

Section 2,

Chapter ....

11/9/2006

Vol. 32/45

Final

12C-1.051

Forms

Effective:

05/01/2006

Change

12C-1.051

Forms

2/3/2006

Vol. 32/05

Proposed

12C-1.051

......

The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30,

Chapter ....

1/13/2006

Vol. 32/02

Document details

CollectionFlorida Administrative Code
CitationFla. Admin. Code R. 12C-1.051
Typeregulation
Languageen
Formathtml
SourceFL_FAC
Identifierc65c24a7f595e584a0be09272f1d28f7e4e0e144

Source file is stored in the law ingest library (html).